“Same sex benefits have been well-ensconced here for many years,” said Jay Cooney, a spokesman for Ford, which has provided same-sex benefits since 2000.The Supreme Court struck down part of the federal Defense of Marriage Act, which had denied more than 1,000 benefits to gay and lesbian couples in the 13 states plus the District of Columbia, where such unions are allowed by law.

However, benefits experts said many issues relating to taxation and jurisdiction still have to be sorted out. For same-sex couples in the 37 states where it is illegal for them to marry, for example, it is unclear whether they would still have to pay taxes on benefits.

“It can be very confusing whether federal law or state law applies,” said Catherine Stamm, a senior associate at human resources and benefits consultant Mercer.

General Motors also has been offering same-sex benefits since 2000, and spokesman Dave Roman said, “It’s too early to tell what the implications are.”

Deloitte's Financial Reporting Alert discusses certain key accounting and financial reporting considerations related to the current economic conditions in the eurozone and Puerto Rico, including a summary of financial reporting implications that would result from a country's decision to exit the eurozone and an outline of disclosures recommended by the SEC in 2012 about European sovereign debt.